Darting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Darting
Largest movements
- Tangible fixed assets -€3,580
down €3,580 (-25.4%), from €14,074 to €10,494
of which Furniture and vehicles: -€2,156
- Cash -€1,783
down €1,783 (-13.0%), from €13,670 to €11,887
mainly Net result for the year (-€6,000) and Receivables within one year (-€1,036)
- Receivables within one year +€1,036
up €1,036 (+40.7%), from €2,547 to €3,583
of which Other amounts receivable: +€1,523
- Profit (loss) carried forward -€3,177
new in 2025: -€3,177
- Reserves -€2,823
no longer reported in 2025 (was €2,823)
- Trade debts +€1,395
up €1,395 (+29.0%), from €4,813 to €6,209
- Gross operating margin -€5,703
down €5,703, from €5,125 to -€578
- Other operating charges +€603
up €603 (+66.8%), from €904 to €1,507
- Financial charges +€206
up €206 (+160%), from €129 to €335
- Taxes -€155
no longer reported in 2025 (was €155)
- Depreciation +€72
up €72 (+2.1%), from €3,507 to €3,580
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,291 | €25,964 | -€4,326 | -14.3% |
| Fixed assets | 21/28 | €14,074 | €10,494 | -€3,580 | -25.4% |
| Tangible fixed assets | 22/27 | €14,074 | €10,494 | -€3,580 | -25.4% |
| Plant, machinery and equipment | 23 | €3,221 | €1,797 | -€1,424 | -44.2% |
| Furniture and vehicles | 24 | €10,854 | €8,698 | -€2,156 | -19.9% |
| Current assets | 29/58 | €16,217 | €15,470 | -€747 | -4.6% |
| Amounts receivable within one year | 40/41 | €2,547 | €3,583 | +€1,036 | +40.7% |
| Trade receivables | 40 | €2,227 | €1,740 | -€487 | -21.9% |
| Other amounts receivable | 41 | €320 | €1,843 | +€1,523 | +477% |
| Cash at bank and in hand | 54/58 | €13,670 | €11,887 | -€1,783 | -13.0% |
| Total equity and liabilities | 10/49 | €30,291 | €25,964 | -€4,326 | -14.3% |
| Equity | 10/15 | €4,323 | -€1,677 | -€6,000 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €2,823 | - | -€2,823 | |
| Distributable reserves | 133 | €2,823 | - | -€2,823 | |
| Profit (loss) carried forward | 14 | - | -€3,177 | -€3,177 | |
| Amounts payable | 17/49 | €25,968 | €27,641 | +€1,673 | +6.4% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Other amounts payable | 178/9 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,968 | €6,641 | +€1,673 | +33.7% |
| Trade debts | 44 | €4,813 | €6,209 | +€1,395 | +29.0% |
| Suppliers | 440/4 | €4,813 | €6,209 | +€1,395 | +29.0% |
| Taxes, remuneration and social security | 45 | €155 | €155 | = | 0.0% |
| Taxes | 450/3 | €155 | €155 | = | 0.0% |
| Other amounts payable | 47/48 | - | €278 | +€278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €3,580 | +€72 | +2.1% |
| Other operating charges | 640/8 | €904 | €1,507 | +€603 | +66.8% |
| Gross operating margin | 9900 | €5,125 | -€578 | -€5,703 | |
| Operating profit (loss) | 9901 | €714 | -€5,664 | -€6,379 | |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €129 | €335 | +€206 | +160% |
| Recurring financial charges | 65 | €129 | €335 | +€206 | +160% |
| Profit (loss) for the period before taxes | 9903 | €627 | -€6,000 | -€6,627 | |
| Income taxes | 67/77 | €155 | - | -€155 | |
| Profit (loss) for the period | 9904 | €472 | -€6,000 | -€6,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €472 | -€6,000 | -€6,472 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.